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Classification of imported goods - AJI-NO-MOTO - The main ...


Tribunal Rules Ajitide I+G as Food Flavouring, Not Miscellaneous Chemical, Affecting Exemption Eligibility.

April 2, 2024

Case Laws     Customs     AT

Classification of imported goods - AJI-NO-MOTO - The main contention was whether Ajitide I+G should be classified as a miscellaneous chemical product or as a food flavouring material. The Tribunal examined the product's usage, characteristics, and industry perception, concluding that it functions both as a flavour enhancer and imparts the umami taste, fitting more accurately under the category of food flavouring materials under CTH 2106 9060. - Since the Tribunal found the product to be correctly classified under food flavouring materials, it ruled that the appellant was not eligible for the claimed exemption.

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